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Parnalls Solicitors Ltd v The Commissioners for Revenue & Customs   flag 

[2009] UKFTT 318
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
10th November, 2009

Legislation Cited

Legislation Name Provision
Finance Act 1998 s42

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
2 Act 2005 2 Act 2005 United Kingdom circa 2005 flag 46
Commissioner of Inland Revenue v New Zealand Forest Research Institute Ltd 72 Tax Cas 628; [2000] STI 885 United Kingdom circa 2000 flag 1
Commissioners of Inland Revenue v Hogarth (1940) 23 Tax Cas 491 United Kingdom circa 1940 flag 3
Van den Berghs Ltd v Clark [1935] UKHL TC_19_390; [1935] AC 431; [1935] All ER 874; (1935) 19 Tax Cas 390 House of Lords United Kingdom 8 Apr 1935 BAILII flag 85
Anglo-Persian Oil Co Ltd v Dale [1932] 1 KB 124; [1931] All ER 725; 16 Tax Cas 253 United Kingdom circa 1932 LexisNexis / Westlaw flag 46
Mallett (HM Inspector of Taxes) v The Staveley Coal and Iron Co Ltd [1928] 2 KB 405; (1928) 13 Tax Cas 772 United Kingdom circa 1928 LexisNexis / Westlaw flag 20
Hancock v General Reversionary and Investment Co , Ltd [1919] 1 KB 25; 7 Tax Cas 358 United Kingdom circa 1919 LexisNexis / Westlaw flag 25
Scoble v Secretary of State in Council for India [1903] UKLawRpKQB 34; (1903) 1 KB 494; [1903] 4 ILR 34; [1903] AC 299 United Kingdom 16 Feb 1903 CommonLII flag 30
Royal Insurance Co v Watson [1897] AC 1 United Kingdom circa 1897 LexisNexis / Westlaw flag 16
Vodafone Cellular Ltd v Shaw 69 Tax Cas 376 United Kingdom circa 1903 flag 15
IRC v Land Securities Investment Trust Ltd 45 Tax Cas 495 United Kingdom circa 1903 flag 1
Royal Insurance Co v Watson 3 Tax Cas 500 United Kingdom circa 1903 flag 3

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